Business Combination Revision | CA Final FR | Ind AS 103 | Ind AS 27 | By CA Ajay Agarwal AIR 1

Topics Coverage:
Ind AS 103 - Business Combination
Ind AS 27 - Separate Financial Statements
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[@ca_rohitbajaj]

41:40 steps begins 51:38 step-3 PC caln 1:58:57 step-4 Net assets taken over 2:06:20 step-5 NCI (includes Non-replacement reward -precombination period) 2:17:17 step-6 goodwill/GBP 2:28:44 Non-replacement reward 2:31:45 step-7 Entry 2:34:37 step-8 Cons B/s on acqn date 2:35:38 Measurement period concept 2:38:50 Special cases------------> 2:38:54 1.Step-up acqn (B. combn accounting) 2:48:00 2.B. combn without transfer of consideration(Acquiree=Majority in BOD) 2:52:32 3.Reverse acqn (B. combn accounting) 3:07:49 4.Common control Transactions (B. combn accounting) 3:14:44 5.Accounting for Merger 3:15:48 Merger- common control nature 3:18:15 Merger- Business Acqn nature(=a/c for B.com) 3:18:36 Merger- Reverse Acqn nature(=a/c for B.com in case of reverse acqn) 3:24:02 6.Accounting for Demerger 3:24:40 Demerger- common control nature 3:27:27 Demerger- Business Acqn nature(=a/c for B.com) 3:27:52 7.Accounting for aqn of some interest /stake in Joint operation(=a/c for B.com) 3:32:07 8.Concentration Test 3:39:31 9.Asset Acquisition

[@saloni7722]

Overview till 00:26:14

[@saaakshhh]

thankss

[@saloni7722]

3:21:00 solution

[@vipulkanojia3139]

Thanks

[@sauravray517]

SBP treatment 1:19:50

[@ss_Archives]

48:15 - Step 1 49:25 - Step 2 51:23 - Step 3 - PC 1:03:44 - Note 1 - Def Cons. 1:08:18 - Note 2 - Cont Cons. 1:14:00 - Note 3 - CC to EE S/Hs 1:17:55 - Note 4 - Acq Cost 1:19:45 - Note 5 - ESOP 1:42:18 - Note 6 - Pre Exis Relat 1:58:54 - Step 4 - Iden. NATO 2:06:22 - Step 5 - Calc of NCI 2:17:13 - Step 6 - Cal of GW/GBP 2:28:35 - Step 5 - Note 5 Contd. - Non Rep Awd 2:31:37 - Step 7 2:34:33 - Step 8 Prp CBS 2:38:50 - Step Up Acquisition 2:47:58 - Buss Comb w/o Trans of PC 2:52:32 - Reverse Acquisition 3:07:48 - Common Control Trans 3:14:42 - A/cing for Merger 3:24:00 - Acing for Demerger 3:27:50 - Acing for Some Stake in Joint Operation - Q 29 explained 3:32:06 - Concentration Test 3:39:28 - Asset Acquisition

[@jigneshm37]

God bless U 🙏🏻

[@Ghumkkkad_boys]

Thanks

[@nehagaidhani1111]

Thank you

[@KunalJJwala]

1:37:00 ESOP Higher logic

[@Muskanshorma]

3:21:28 ABX ques. 31

[@CA_Vishal_]

Sir I have no words to Admire your Selfless work..... These revision lecture are so detailed, comprehensively covered every single topic, You even explained logic behind accounting treatments in revision video . This revision lecture was as good as regular class yet in such a short time... You made one of the toughest IndAS the easiest one.... Your way of teaching make complicated things very Simple and that's how you made us love this subject..... We all students love you from core of our heart sir💖💖 You are truly a gem💎 You are truly an Inspiration ❣️ Thank you so much sir💗

[@RaviKumar-dv9rl]

For the first time i was able to connect IndAS with reality with so much clarity. Thank You for your selfless teaching.

[@rohtashbaghel7244]

आपके आश्रय में आज विद्यार्थी वैसे ही निश्चिन्त है। जैसे श्री कृष्ण के आश्रय में अर्जुन।

[@rameshsarneboina1688]

À

[@pranjulomar2958]

True

[@anubhavgupta3631]

I can't compare anyone with lord Krishna but still it's exam oriented approach

[@vidyabhushan1420]

Ek dum sahi bole bhai 🙏🙏

[@Sadapunjabrahechardiakala]

❤❤❤

[@Mystic_force]

5:27 - Introduction 26:25 - Investor investee chart 32:47 -Meaning of business combination 44:22 - Accounting for business combination (acquisition method) 48:18 -Step 01 49:26 Step 02 51:24 - Step 03 ( most imp) 1:14:00 - contingent consideration payable to employee shareholders of acquiree company 1:19:48 - ESOP of acquiree Company 01:42:10 - Settlement of pre existing relationships 1:58:42- Step 4 2:03:56 -DTA/ DTL arise 2:06:22- Step 5 2:17:22 - step 6 2:28:30- Non replacement award 2:31:36 - Step 7 ( journal entry of BC) 2:34:31 - step 8 2:35:39 -Measurement period 2:39:01 Accounting for BC in case of step up acquisition 2:48:00 - BC without trsnsfer of consideration 2:52:41 -Reverse acquisition 3:00:53 - calculation of deemed / notional PC in rev acquisition 3:07:48 - Common control transaction

[@kalyanprivate4523]

FOR MY REFERENCE, 2:25 INTRO 29:45 INDAS 27 SFS 32:45 MEANING OF BUSINESS COMBINATION & CONTROL (THEORY) 44:15 ACCOUNTING 48:15 STEP 1,2 51:20 STEP 3 (PURCHASE CONSIDERATION) 1:03:30 NOTE 1 1:08:20 NOTE 2 1:14:00 - NOTE 3 - CC to EE S/Hs 1:17:55 - NOTE 4 - ACQUISITION COST 1:19:45 - NOTE 5 - ESOP 1:42:18 - NOTE 6 - Pre Exis RelatION 1:58:54 - step-4 Net assets taken over 2:06:20 step-5 NCI (includes Non-replacement reward -precombination period) 2:17:17 step-6 goodwill/GBP 2:28:44 Non-replacement reward 2:31:45 step-7 Entry 2:34:37 step-8 Cons B/s on acqn date 2:35:38 Measurement period concept 2:38:50 Special cases------------> 2:38:54 1.Step-up acqn (B. combn accounting) 2:48:00 2.B. combn without transfer of consideration(Acquiree=Majority in BOD) 2:52:32 3.Reverse acqn (B. combn accounting) 3:07:49 4.Common control Transactions (B. combn accounting) 3:14:44 5.Accounting for Merger 3:15:48 Merger- common control nature 3:18:15 Merger- Business Acqn nature(=a/c for B.com) 3:18:36 Merger- Reverse Acqn nature(=a/c for B.com in case of reverse acqn) 3:24:02 6.Accounting for Demerger 3:24:40 Demerger- common control nature 3:27:27 Demerger- Business Acqn nature(=a/c for B.com) 3:27:52 7.Accounting for aqn of some interest /stake in Joint operation(=a/c for B.com) 3:32:07 8.Concentration Test 3:39:31 9.Asset Acquisition

[@adttw5501]

Arey sir kaise aapko dhyanwaad bole , aap dono ne itni help air confidence dilaya hai to students where other teachers leave no stone unturned to scare and complicate the subjects you two are saviors. Thank you

[@ShagunUpadhyay-h5g]

Even after 2 years of uploading date, still the best lectures for FR Revision. Got introduced to you by a friend and really thankful for the same. Your hardwork is evident and quite appreciable. Thanks for existing. :)

[@mukeshgupta9226]

Aapka ho gya final

[@Sandeep.Tripathi21]

Just Wow Revision... Future of CA Final FR in safe hands.. 🙂

[@payalchhangani9124]

Thank you itna flow me samzane ke liye..! ❤️❤️ I have realised one thing about you two brothers that you both keep in mind that we are students and we are gonna give exam..so aapka paddhane ka approach bhi bilkul waisa hi rehta hai...you both don't just upload video for views & to increase number of subscriber rather you two provide genuine content.. I watch other teachers videos also..and many of them just upload the videos..jisse itna Benefit nahi milta jitna jaruri hai exam ke liye.. Keep growing you both.😇😊

[@chadarrohit97]

Thank you so much Ajay sir for your amazing FR revision lectures, marathons, ABC analysis, Important questions list and thorough guidance. I'm a CA now in May 24 attempt. Aspirants who are watching this: I'd highly recommend Ajay sir as a Go To for FR! All the best!

[@dhruvilshah4226]

I am a youtube student sir, thankyou very much for this perfect wonderful lecture. Also thankyou for caring about youtube students and not only the class students. This is way going out of the way to help CA students. this chapter is knocked off from my list now

[@pratik6342]

Wow...I had watched whole revisionary lecture of another faculty but never understood what I understood in first 20 minutes of this lecture..what a clarity and way of teaching..hat's off

[@neelamkargeti984]

18:32 - basic view and diiff indas application in different scenarios 30:17 - indas 27 accounting 32:00 - indas 103 basic theory 36:00 - indas 103 practical concept 1:20:49 - ESOP adjustment 1:43:04 - pre existing relationship 2:39:00 - step by step acquisition

[@Ishiqa_Jhajharia]

1:20:26 Equity settled SBP awards (Replacement award) 1:42:19 Pre-existing relationship b/w acquiree & acquirer (Non contractual) 1:50:13 Pre-existing relationship b/w acquiree & acquirer (Contractual) 2:01:11 Contingent liability & Indemnification asset 2:22:28 Non replacement awards 2:38:54 Step-up acquisition 2:48:00 Business combination without transfer of consideration 2:52:32 Reverse acquisition 3:07:49 Common control Txn 3:14:44 Accounting for Merger (Pooling of interest) 3:15:48 Merger in the nature of common control 3:18:15 Merger in the nature of Acquisition 3:18:35 Merger in the nature of Reverse Acquisition 3:24:40 Demerger in the nature of common control 3:27:27 Demerger in the nature of business acquisition 3:27:52 Acquisition of stake in Joint operation 3:32:07 Concentration Test

[@arunbhandari9324]

This type of revision is what final students need, to the point to pass the exam, its so crisp and wholesome.Thanks for such a video 🎉🎉🎉.

[@NA-jb7ut]

Both of you brothers are doing so good and giving so much help. I wish health and wealth for you and your family ❤

[@kushangisingh]

Review - Sir revision was super informative and appropriate for exams. Concept clarity was amazing and i am very thankful to you for this. Since I've wasted my 21k for FR only to end up with vogue concepts and no clarity. Now i am confident in FR only because of you. Thanks a ton!! I will definitely recommend your lectures to anyone who is seeking for a guidance and classes. Thanks. Hope to be CA soon 😃

[@jayeshparmar4770]

PS sir ??

[@Garv007jb]

Have you done it??

[@jayeshparmar4770]

@@Garv007jb what

[@Garv007jb]

@@jayeshparmar4770 CA

[@devvratsinghshekhawat7593]

It's been 1 year, result ?

[@AnshuKumar-ws8cn]

I’m CMA Final student . This class is same like regular classes of other faculties. Thanks sir.

[@jajalamanish8621]

Best concept revision! After watching this video, almost all sums were a cakewalk for me. Thanks for such tremendous effort.🫡😄

[@cinnamon_summer]

Came back here after solving all the questions. Never until today I could solve questions of Business Combination. I almost planned to leave this topic for exams but thought of giving a last try. Thank you so much 🙏🏻 Now I am going to score far better marks. Thank You very much Ajay sir. 🙏🏻

[@ShubhamSinha-r5p]

I really hated the way I have studied the FR but now I came to know it’s not a rocket science. Thank u for the valuable free resource

[@kartikarora6665]

I am a qualified Chartered Accountant and trust me I was not having this much conceptual clarity when I appeared for the exams....this is really good.

[@RajKumar-gd5ny]

Sir being a youtube student i am very much thankful to you, i saw all your revision videos for FR and SFM, i can say that there might be very few teachers for these 2 subject with detailed concept teaching with logics and you are the best of them.🙏🙏

[@rachitagarwal09]

I really like the way you have explained, all logics behind every formula and made it easy to remember..🙂❤️

[@shivangijain674]

It is 2yr old video still referring ur video for some points clarification, the most detailed revisionary video for ind as 103 on YT. Thank you so much sir🙏🙏 Hope become CA soon sir🙂🙂

[@shachigarg]

Are there any changes in the concept of this chap since then???

[@Parikshit_Patel_5501]

@@shachigarg nope

[@artaddiction5296]

For my reference : Points need to be revised again 31:30 accountingvas pr ind as 27 59:25-59:40 F.V of c.c 1:08:20 - 1:13:50 accounting of C.C Topics of Settlement amt to be deducted from pc and non replacement awards treatment...revise from notes 2:24:00-2:24:40 gain on bargin purchase 2:46:15 Don't forget to derecognize OCI reserve /revaluation reserves

[@YashMittal2507]

Brilliant. Just brilliant. This is my feedback for every lecture you have uploaded, Sir!! Thank you so much.. Forever in your debt...

[@sahajkapoorofficial]

Studying from AIR1 is a Blessing.....Aggarwal Brothers are making CA Studies so easy...Thank you so much Sir.

[@shahrukhbhati76]

Haq Hai bhai ko....padhane ka.....salute man💯

[@Dkchy3341]

Radhe radhe sir... 1 yrs pehle videos me BMW ke examle... Now BMW aapke aa gye ❤❤🙏🙏

[@yashjain958]

Thank you so much sir Aapne bade ache se clarify kre ki konsa ind as kha use hoga really helpful for us. Great Work sir for CA students.

[@prakashkarn1568]

For my revision ESOP(Replacement awards) 1:32:20 Non Contractual Pre Existing Relationship(To be deducted from PC) 1:49:05 Contractual Pre Existing Relationship(To be deducted from PC) 1:57:02 Why NCI is calculated 2:09:15 ESOP(Non Replacement Award) 02:28:40 Investment in Acquiree A/c (Instead of PC in journal entry of Business Comb.) 02:32:50 Measurement Period(Question of step up acquisition) 2:35:39 Ques 31(Accounting for merger; Reverse aquisition) 3:21:30

[@SunitaGupta-1106]

Thank you sir for this detailed revision lecture. It felt like a regular class only with 100% conceptual clarity.

[@preetibiyani6573]

very nice sir, all concepts are explained in very well. Cann't believe such difficult topics can be explained in so simple way. Thank you so much.

[@Bassline_8055]

This is called concept based teaching💯

[@cmahub.]

sir jab bolte ho na....ki bahut easy hai....its really boost my confidence by 100 times.........really great workkkk........thankk youuuuuu

[@raviramwani9098]

Thank you so much for revising whole chapter..waiting for CFS chapter..

[@abhamathur2721]

I was waiting for this. Thankyou soo much. No words to describe your kindness.

[@Ca_Arshdeep_singh]

Revised all concepts and did all sums in 12 hrs Thank you

[@SunnyLongwani]

mentor like you are blessing for students pls CFA padhana bhi shuru kare bhaiya koi badiya mentor available nahi hai. your class student radhe radhe

[@pratibhapandey9943]

Kamaal ka revision tha sir ..m apne juniors ko aapko hi recommend krungi or koi teacher nhi ..u r FR k dronacharya

[@reemagupta4577]

Why higher vesting period is considered in pre-combination ESOPS -01:33:00 to 01:36:10 Doubt 2 - 01:36:10 to 01:38:02

[@brocklesnar69696]

Thankyou, now waiting for consolidation🙏🏻🙏🏻

[@RamaKrishna-cw2ur]

Excellent...first time I listening Ind AS 103 ,alomost covered in this video.

[@TechTORA]

Really grateful for such a fantastic revision lecture, I was worried about the 3 most significant chapters of FR, but not anymore. thank you so much, sir.

[@nishitlamba6030]

Amazing conceptual clarity...... Thanks a lot for this lecture!! 👍👍

[@mayankagarawal6486]

1:20:49 - ESOP adjustment 2:28:44 Non-replacement reward

[@jaisahni7283]

0:01 Introduction To Buss Comb 32:00 IND AS 103 Start 46:00 Accounting Concept Start 1:20:00 sbp awards

[@kirtibhojwani1523]

2:46:20 Step acquisition ( in case of associate ) 2:48:00 BC without t/f of pc

[@jevinbhesania8772]

Super Explanations ! ... Much useful while revising such huge IIND AS

[@shrutijain_]

44:23 Accounting of Business Combination 3:20:00 Q31 3:28:39 Q34 3:40:43 Q36

[@pallavisapkal1782]

Sir I am your KZbin student. Thank you very much sir for this wonderful revision video. Not only this video but all of your revisions videos are awesome. You explain each part in a very simple language and it really helps to understand the topic thoroughly. It helps me a lot to clear my concepts. Thank you once again for so much care and concern of every CA student. 🙏☺️ May God bless you sir. 🤞🤗

[@bhushansurani1822]

Thank you very much Ajay sir, concepts are delivered very smoothly and easily understood this complicated chapter....👌🏻👍🏻🙏🙏

[@shubhamraut9833]

By seeing your revision batch i decided to by your lecture. your teaching is an amazing.

[@mayurisomavamshi5328]

Thank you so much sir 😊..i was waiting for this lecture... even though I purchased 14500 class from other sir... I didn't find this concept clarity and accurate...still regretting but...u people doing this efforts make students feel lucky... thank you so much once again

[@memes7705]

Hi dear! This is Radhe this side. I'm heavily confused between akash kandoi and Atul sir,s FR. classes, plz can uuh help me out

[@rrahulkhandelwal123]

@@memes7705 both teacher is great you refer anyone. I refer aakash sir and got 57 marks

[@abhamathur2721]

I spent 21k :'( very regretful

[@mayurisomavamshi5328]

Agarwal brothers are my first choice #Handsdown

[@regawis07]

Amazing revision sir! Thank you for explaining complex topics with such logical and relatable examples! Maza aagaya!🙏

[@the_abhisharma]

Bohot badhiya revision lecture Dhanewad sir...... Radhe Radhe........Jai shree Khatu Shyam ji 🚩🚩🚩🚩

[@kshama487]

I was struggling to understand this chapter even by watching 10 hrs class but ua 4 hrs lecture helped me to understand the actual concept .Thank you..God bless you

[@saikrishnasai2708]

Thank u sir...🙏 I am waiting for this lecture

[@mdasad-li9tv]

Mind blowing, clarity

[@nikitavarshney3211]

Rs to gye waste after taking so costly classes.bt tym bhi bhut waste hogya. Bt thn q god still give me the idea of taking revision lectures of this man. Really this man has some thing magicalll😍😎Thn q so much for providing these lecturess on utube🙏

[@spandanagudapati4740]

Revision videos are very helpful, Thank you sir.

[@amrbuddy]

3:01:00 reverse acq p.c Common control 3:08:31 3:17:15 merger common pool 3:21:50 AX BX qst. 3:28:25 joint operation stake pur.qst.discussion 3:32:11 concentration test 3:40:41 asset acq.qst.

[@bhagyashribapte517]

Thank you so much.....bhot accha lag raha he ab😊!! Pura clear ho gaya..thanks a lot. Till 00:32 basic diffr and ind as 27 accounting cmpleted From 00:32 to 02:38:32 normal business combination cocept and accounting completed. Eg pc, net asset, nci, goodwill, j/e, b/s. Etc

[@akhileshchaubey7279]

This business combination revision is absolute class, wonderful sir.

[@parthfashion1874]

Thank you so much sir ... Pura revision karva diya aache se aapne .... Radhe radhe

[@sridevi8133]

Tqsm for the detailed crisp and clear business combination lecture never found one till date....stay blessed sir

[@jayeshtarade26]

Wow ...what a clarity and way of teaching..hat's off

[@one-minutefacts]

Thank you too much for making such a detailed revision video. This helped me a lot. Studied first time here just before the exam, then too I easily got all the concepts.

[@funwithanayandshivansh6887]

sir , i m CMA student and purchse cls but your yt lecture are better than that, really greatfull to you !!! thank u so much .........please make vdo on AS part also

[@NehaPrajapati-gm4cs]

Thank you so much Guruji 💫💫⛳⛳

[@yogeshsharma3158]

Don't say it revision. It's actually first vision❤❤❤. Regular lecture se v achha hai😊

[@abhisheksingh9992]

If ESOP are non replacement award under Business combination on date of acquisition we transfer pre combination amount to NCI thats ok will it effect the value of NCI in step 5 further will it lead to chnge in goodwill or capital reserve calculation!!

[@capedia3722]

Oh my god I am watching business combination for the first time and I understood each and every point and word of this lecture.... Ajay sir you are the best keep continue doing this greatest work for lakhs of students just like me amazing lecture sir this is.....

[@kanikagupta179]

Kya may 2022 wale notes relevant h??? Plz ans to this question

[@pranav3592]

Excellent Coverage of the entire chapter in such short amount of time

[@ridhichopra3356]

2:44:40 step up __ prev held investment 2:04:30 dta/dtl in net assets taken over

[@CA_Raz_Khandelwal]

Must say ! You both brothers decoded CA Final syllabus 👏

[@venketashwerrao51]

I love the level of confidence u build in ourselves...just doing ur notes nd Qb is enough to score exemption..I believe it nd I'll achieve it.. thankyou so much sir ❤

[@saloni7722]

Best teacher for fr. Thank you for this amazing revision.

[@kamyaverma5017]

Thank you for such clarificatory classes with concepts. Both of you have already taught in a way which serves us today with this MCQ pattern in practical papers. I have referred so many faculties in past 5 years but it is ONLY your classes which give conceptual clarity and to the point explanation for question solving. No need to fear MCQs after watching your videos and learning SINCERELY, strictly following your suggestions. Can't thank God enough for bringing teachers like you both 🙏

[@payalchhangani9124]

Reverse Acquisition me Jo Balance sheet banate hum wo Accounting Acquirer ki hi banate... Par Kya Number of shares bhi Accounting Acquirer ke lete hai..? If your Answer is that Number of shares will be of Legal Acquirer then please tell me WHY..?? Aapka Que Bank ka Que No- 29 hai A Ltd & B ltd wala usme Last me Balance sheet me issued shares 250 likhe hai..Jabki wo Legal Acquirer ke hai... Please Answer

[@RajshekarIengar]

Thank you so much Sir Radhe Radhe🙏

[@pushpitamandal2351]

Thank you so much sir 🙏the way you teach and your subject clarity is excellent. Had I known earlier about u, definitely would have taken classes from you sir✨

[@vny_garg]

Really amazing revision video covering all points and all doubts that could be asked by an aspirant.😃😃

[@SayaliParab-zv1mw]

01:20:30 Replacement awards 02:28:39 Non replacement awards revise

[@PA-ei3fy]

Sir thank u so much ! Aur kuch bhi bolna irrelevant he .. extremely excellent u r .. Radhe Radhe!

[@priyankmaheshwari2633]

Thank you thank you thank you so much sir... Most needed revision lecture

[@Kratika-j5i]

2:01:15 Contingent Liability treatment in Net Assets 2:35:17 When to do Step 7 and Step 8 2:35:44 Measurement Period

[@mohitvermakkp]

Literally understand the whole concept in revision video

[@shubhthakkar16]

Bss ekk ab CFS aa jaye....toh Nov Fr ki baat ban jaye.... Fir zindagi mei aur kuch nhi chahiye...😂 Bakki Iske liye Dhanyavad sir❤️

[@raviramwani9098]

CFS ka revision lecture aane wala hai ya revision marathon se krna h??

[@dishamudda]

perfect and to the point conceptual clarity! hope this video reaches more and more students!

[@rishikagadia2442]

Thank you so much sir for making this revision video❤

[@priyankmaheshwari2633]

Sir kya hi pathaya h aapne sahi batau to maja aa gaya. Only regret is that mene aapse regular lectures nahi liye. Mene kisi or k lectures liye the or Aaj Tak samjh nahi aaya Bus comb or CFS me fark kya tha... But sahi me sir aapki Jo approach h pathke maja aa gaya. AAP sirf revision itna ache pathate ho to regular me kitna acha padhate hoge.... Mene galti kar di aapse lectures na leke

[@amanjobanputra1601]

For my reference 2:45:00 Invt In Subsidiary - De recognition of OCI Reserve Share

[@sanuchirania9773]

I just hope if you would have started teaching when I was preparing for my CA. Hats off to your teaching style❤.

[@priyankagujju9663]

Thank you so much sir for your continuous effort and for being part of our success journey💙

[@shubhamgupta-q4r7x]

Sir , really ab Ane do paper me 103 ko No mistake at all